Transcription of Lease modifications
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Lease modifications
Lease modificationsAccounting for changes to Lease contractsIFRS 16 September for changes 11 At a glance Key facts Key impacts 32 Key concepts What is a Lease modification ? modifications are different from reassessments A separate Lease Discount rates Effective date of a modification 63 Lessee modifications overview Discount rates Separate Lease Not a separate Lease Termination or break of a Lease Master Lease agreements 274 Lessor modifications overview Discount rates Lessor modifications to finance leases Lessor modifications to operating leases Termination or break of a Lease 395 Effective date of a Lease modification 416 Transition issues overview
4.1 Overview 30 4.2 Discount rates 31 4.3 Lessor modifications to finance leases 32 4.4 Lessor modifications to operating leases 37 4.5 Termination or break of a lease 39. 5 Effective date of a lease modification 41 6 Transition issues 46. 6.1. Overview 46. Appendix I – IFRS 16 at a glance 48 Appendix II – List of examples 49
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